Mahesh Enterprise, Gandhinagar vs Assessee

सम ी जी.डी.अ वाल, उपा य (अहम. े ) एवं ी कुल भारत, या यक सद य । BEFORE SHRI BEFORE SHRI G.D. AGARWAL,VICE PRESIDENT (AZ) And SHRI KUL BHARAT, JUDICIAL MEMBER

आयकर अपील सं./I.T.A. No.491/Ahd/2012 ( नधा रण वष / Assessment Year : 2008-09 ) Mahesh Enterprise बनाम/ The Income Tax Officer Plot No.282, Sector-16 Vs. Ward-3 4 ½ Stand Gandhinagar Gandhinagar - 382 016 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAPPM 7575 D (अपीलाथ( /Appellant) .. ()*यथ( / Respondent)

अपीलाथ( ओर से /Appellant by : -None- )*यथ( क, ओर से/Respondent by : Shri Dinesh Singh, Sr.DR

ु वाई क, तार/ख / सन Date of Hearing 02/06/2015 घोषणा क, तार/ख /Date of Pronounce ment 05/06/2015

आदे श / O R D E R

PER SHRI KUL BHARAT, JUDICIAL MEMBER :

This appeal by the Assessee is directed against the order of the Ld.Commissioner of Income Tax(Appeals)-Gandhinagar ('CIT(A)' in short) dated 09/12/2011 pertaining to Assessment Year (AY) 2008-09.

2. At the time of hearing, none appeared on behalf of the appellant- assessee. On previous occasion, i.e. on 19/04/2012 also assessee did not ITA No.491/Ahd/2012 Mahesh Enterprise vs. ITO Asst.Year - 2008-09 -2-

appear. Last notice has been issued on 01/05/2015 fixing the date of hearing on 02/06/2015 and the same was served upon the assessee (AD on record). Under these circumstances, we have no option but to dismiss the appeal since the assessee is not interested in pursuing with its appeal. Therefore, in view of Hon'ble Madhya Pradesh High Court decision in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and of Hon'ble Delhi Tribunal decision in the case of CIT vs. Multiplan India (Pvt.) Ltd. 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

3. The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits.

4. In the result, the appeal of the Assessee is dismissed.

Order pronounced in the Court on Friday, the 5th day of June, 2015 at Ahmedabad.

Sd/- Sd/- (जी.डी.अ वाल) (कुल भारत) उपा य (अहम. े ) या यक सद य ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER Ahmedabad; Dated 5/ 06 /2015 ट/.सी.नायर, व. न.स./T.C. NAIR, Sr. PS ITA No.491/Ahd/2012 Mahesh Enterprise vs. ITO Asst.Year - 2008-09 -3-

आदे श क! " त$ल%प अ&े%षत/Copy of the Order forwarded to :

1. अपीलाथ( / The Appellant

2. )*यथ( / The Respondent.

3. संबं8धत आयकर आयु:त / Concerned CIT

4. आयकर आय:

ु त(अपील) / The CIT(A)-Gandhinagar

5. ;वभागीय ) त न8ध, आयकर अपील/य अ8धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड= फाईल / Guard file.

आदे शानुसार/ BY ORDER,

स*या;पत ) त //True Copy//

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

1. Date of dictation .. 2.6.15 (copied matter)

2. Date on which the typed draft is placed before the Dictating Member ..

3. Other Member...

4. Date on which the approved draft comes to the Sr.P.S./P.S.................

5. Date on which the fair order is placed before the Dictating Member for pronouncement......

6. Date on which the fair order comes back to the Sr.P.S./P.S.......5.6.2015

7. Date on which the file goes to the Bench Clerk.....................5.6.2015

8. Date on which the file goes to the Head Clerk..........................................

9. The date on which the file goes to the Assistant Registrar for signature on the order..........................

10. Date of Despatch of the Order..................